LINA SOLUTIONS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LINA SOLUTIONS
Largest movements
- Tangible fixed assets +€345,028
up €345,028 (+8,050%), from €4,286 to €349,314
of which Land and buildings: +€345,770
- Receivables within one year -€107,871
down €107,871 (-23.1%), from €467,837 to €359,966
of which Other amounts receivable: -€89,717
- Cash +€22,087
up €22,087 (+14.0%), from €157,939 to €180,026
mainly Debts after one year (+€211,800) and Receivables within one year (+€107,871)
- Debts after one year +€211,800
up €211,800 (+745%), from €28,423 to €240,223
- Trade debts +€107,512
up €107,512 (+29.2%), from €368,074 to €475,586
- Other debts -€100,633
down €100,633 (-58.2%), from €172,825 to €72,193
- Current portion of long-term debt +€22,650
up €22,650 (+172%), from €13,179 to €35,829
- Tax, wage and social debts +€15,398
up €15,398 (+20.2%), from €76,129 to €91,527
of which Taxes: +€11,867
- Gross operating margin +€6,896
up €6,896 (+6.8%), from €101,017 to €107,912
- Depreciation +€4,550
up €4,550 (+469%), from €971 to €5,520
- Financial charges +€3,548
up €3,548 (+57.0%), from €6,227 to €9,775
- Taxes +€3,105
up €3,105 (+17.5%), from €17,704 to €20,809
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €678,134 | €937,306 | +€259,172 | +38.2% |
| Fixed assets | 21/28 | €52,286 | €397,314 | +€345,028 | +660% |
| Tangible fixed assets | 22/27 | €4,286 | €349,314 | +€345,028 | +8,050% |
| Land and buildings | 22 | - | €345,770 | +€345,770 | |
| Furniture and vehicles | 24 | €4,286 | €3,544 | -€742 | -17.3% |
| Financial fixed assets | 28 | €48,000 | €48,000 | = | 0.0% |
| Current assets | 29/58 | €625,848 | €539,992 | -€85,856 | -13.7% |
| Amounts receivable within one year | 40/41 | €467,837 | €359,966 | -€107,871 | -23.1% |
| Trade receivables | 40 | €366,507 | €348,353 | -€18,154 | -5.0% |
| Other amounts receivable | 41 | €101,330 | €11,613 | -€89,717 | -88.5% |
| Cash at bank and in hand | 54/58 | €157,939 | €180,026 | +€22,087 | +14.0% |
| Deferred charges and accrued income | 490/1 | €72 | - | -€72 | |
| Total equity and liabilities | 10/49 | €678,134 | €937,306 | +€259,172 | +38.2% |
| Equity | 10/15 | €19,504 | €18,600 | -€904 | -4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €904 | - | -€904 | |
| Amounts payable | 17/49 | €658,630 | €918,706 | +€260,076 | +39.5% |
| Amounts payable after more than one year | 17 | €28,423 | €240,223 | +€211,800 | +745% |
| Financial debts | 170/4 | €28,423 | €240,223 | +€211,800 | +745% |
| Amounts payable within one year | 42/48 | €630,207 | €675,134 | +€44,927 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €13,179 | €35,829 | +€22,650 | +172% |
| Trade debts | 44 | €368,074 | €475,586 | +€107,512 | +29.2% |
| Suppliers | 440/4 | €368,074 | €475,586 | +€107,512 | +29.2% |
| Taxes, remuneration and social security | 45 | €76,129 | €91,527 | +€15,398 | +20.2% |
| Taxes | 450/3 | €76,129 | €87,997 | +€11,867 | +15.6% |
| Remuneration and social security | 454/9 | - | €3,530 | +€3,530 | |
| Other amounts payable | 47/48 | €172,825 | €72,193 | -€100,633 | -58.2% |
| Accrued charges and deferred income | 492/3 | - | €3,349 | +€3,349 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €971 | €5,520 | +€4,550 | +469% |
| Other operating charges | 640/8 | €384 | €798 | +€414 | +108% |
| Gross operating margin | 9900 | €101,017 | €107,912 | +€6,896 | +6.8% |
| Operating profit (loss) | 9901 | €99,662 | €101,594 | +€1,932 | +1.9% |
| Financial income | 75/76B | - | €279 | +€279 | |
| Recurring financial income | 75 | - | €279 | +€279 | |
| Financial charges | 65/66B | €6,227 | €9,775 | +€3,548 | +57.0% |
| Recurring financial charges | 65 | €6,227 | €9,775 | +€3,548 | +57.0% |
| Profit (loss) for the period before taxes | 9903 | €93,435 | €92,097 | -€1,338 | -1.4% |
| Income taxes | 67/77 | €17,704 | €20,809 | +€3,105 | +17.5% |
| Profit (loss) for the period | 9904 | €75,731 | €71,289 | -€4,442 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €75,731 | €71,289 | -€4,442 | -5.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.